一本会计入门书 by William H. Webster
Contents
1. How to Speak Accounting 1
The Three Questions 1
Visualize to Understand 2
The Accounting System 5
Accounting from the Bottom Up 6
Double Entry 7
Bookkeeping and Accounting 12
Financial Statements 15
Accounting Principles 16
The Fundamental Equations of Accounting 18
The Advantages of an Accounting System 20
A Few Important Details 20
Manager’s Checklist for Chapter 1 24
2. Concepts and Principles, Checks and Balances 26
Closing the GAAP 28
Zen Accounting 36
Checks and Balances 37
Audits 40
Manager’s Checklist for Chapter 244
3. Financial Statements 45
The Lemonade Stand 45
Load, Wash, Rinse, Spin, Dry 47
Past as Prologue 49
The Income Statement 50
Statement of Cash Flows 53
The Balance Sheet 57.。。。。。